Icon made in PSPX. It's translatable to any other versions of PSP.
I'm not sure if it's translatable to PS or GIMP, because it uses adjustment layers.
Try it anyway; you never know :]
The image I'm going to use was found on Google images, [ click to view ]
Crop your image to an icon size and sharpen it once or twice, depending on how good your image quality is. (I sharpened my icon once, since the quality was already pretty good)
Duplicate your base layer and set it to screen 50%. You might want to play around with the opacity levels if your image is darker or lighter than mine.
Go to Layers -> New Adjustment Layers -> Color Balance. Set your levels as follows:
Shadows : -50, -25, -40
Midtones : 20, 52, 80
Highlights : 13, 26, 51
and press OK
Go to Layers -> New Adjustment Layers -> Channel Mixer. Set your levels as follows:
Red: 53 - Green: 87 - Blue: 44
and press OK. Set the adjustment layer at 42%
Duplicate the base layer and put it at the top as soft light 100%
Set [ THIS ] texture from zemie on top as soft light 100%
Finally, add some borders and text.